DYNAMIC AND PRESENT IN THE ACCOUNTING TREATMENT APPLIED TO GREEN CERTIFICATES

Green certificates are documents attesting production from renewable energy sourcesof a quantity of electricity. They are issued monthly by the transmission and system operator forelectricity producers who use renewable energy and are traded on the green certificates market,electricity providers and producers being required to purchase quarterly a number of greencertificates appropriate to the amount of electricity supplied to final consumers quarterly. Purposeof this paper is to analyze the accounting treatment of green certificates in terms of currentaccounting regulations and changes occurred in relation to greenhouse gas emission certificates.The research results are translated into highlighting the accounting approach for green certificatesfor electricity producers from renewable energy sources, who benefit from these titles, as well asfor the providers and producers of electricity required to purchase green certificates.